International tax agreements as a tool for public administration in the sphere of taxation.

Keywords:
public administration in taxation, international tax treaties, exchange of tax information, Agreement on Exchange of Information on Tax Matters, conventions on the avoidance of double taxation, and the evasion of taxation.

Abstract

The article reveals the place of international tax treaties in public administration of taxation notably tax information exchange. The objectives of their conclusion include the elimination of double taxation and the prevention of tax evasion. International tax treaties establish principles for the exchange of information: reciprocity (exchange of equivalent information) and parity (exchange in the same forms).

Herasymenko, N. (2018). International tax agreements as a tool for public administration in the sphere of taxation. Scientific Papers of the Legislation Institute of the Verkhovna Rada of Ukraine, (2), 81-87. https://doi.org/10.32886/instzak.2018.02.12